M/s. Galaxy Nirmaan Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 828/DEL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3187 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-05-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 14-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDESH GARG MS BADOBANI
• Keywords: Opportunity of being heard

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - SMC NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 828/DEL/201 7 ASSESSMENT YEAR : 2012-13 GALAXY NIRMAAN PVT. LTD. 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI 110 024 PAN AACCG5553D VS. ITO WARD-10(1), ROOM NO. 334A, C.R. BUILDING, I.P. ESTATE, NEW DELHI 110 002 (APPELLANT) (RESPONDENT) PER BHAVNESH SAINI, JUDICIAL MEMBER ORDER THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAI NST THE ORDER OF LD. CIT(A) 4, DELHI DATED 21.11.2016 FOR ASSESSMENT YEAR 2012-13. 2. LD. CIT(A) NOTED IN THE APPELLATE ORDER THAT ASS ESSEE SOUGHT ADJOURNMENT BUT THEREAFTER NOBODY ATTENDED THE APPEAL WAS ACCOR DINGLY DISMISSED IN DEFAULT. 2. AFTER HEARING LD. REPRESENTATIVES OF BOTH THE PA RTIES, I AM OF THE VIEW MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF LD. CIT(A). ACCORDING TO SECTION 250 (6) OF I.T. ACT, LD. CIT(A) IS REQUIRED TO PAS S REASONED ORDER GIVE REASONS FOR THE DECISION IN THE APPELLATE ORDER. THEREFORE EVEN IF ASSESSEE DID NOT APPEAR ASSESSEE BY : SHRI SUDESH GARG, ADVOCATE DEPARTMENT BY: MS. BADOBANI, SR. DR DATE OF HEARING 25/05/2017 DATE OF PRONOUNCEMENT 25/05/2017 ITA NO. 828/DEL/2017 GLOBAL SPACES MAGATAI VS. ITO PAGE 2 OF 2 BEFORE HIM, LD. CIT(A) IS UNDER OBLIGATION TO PASS THE ORDER GIVING REASONS FOR THE SAME. IF LD. CIT(A) DISMISSED THE APPEAL OF ASS ESSEE FOR NON PROSECUTION ONLY, SUCH ORDER CANNOT BE SUSTAINED IN LAW. THE MA TTER THEREFORE REQUIRES RECONSIDERATION. I ACCORDINGLY SET ASIDE THE IMPUG NED ORDER AND RESTORE THE APPEAL OF THE ASSESSEE TO HIS FILE WITH DIRECTION T O RE-DECIDE APPEAL OF ASSESSEE ON MERITS GIVING REASONS FOR DECISION IN THE APPELL ATE ORDER BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 3. IN THE RESULT APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT. SD/- ( BHAVNESH SAINI ) JUDICIAL MEMBER DATED: 25/05/2017 *VEENA* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. PRINCIPAL CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR